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Multistate Tax Alert archive

State tax legislative, judicial, and administrative developments

​The Multistate Tax Alert Archive includes external tax alerts issued by Deloitte Tax LLP's Multistate Tax practice during the last three years. These external alerts highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons.

Featured alerts

12/18/2014 Multistate Tax Alert:

Texas Court includes net loss in apportionment factor denominator

12/15/2014 Multistate Tax Alert:

New Jersey adopts sales tax rules for software and related services

12/5/2014 Multistate Tax Alert:

District of Columbia FY 2015 Budget Support Act of 2014

11/24/2014 Multistate Tax Alert:

New Jersey Tax Court interprets exceptions to add-back statue

11/21/2014 Multistate Tax Alert:

U.S. Supreme Court hears oral arguments in dormant Commerce Clause case

11/21/2014 Multistate Tax Alert:

Texas Comptroller rules software rights create remote seller use tax nexus

11/18/2014 Multistate Tax Alert:

Michigan Supreme Court denies Treasury's Motion for Rehearing/Stay in IBM

11/6/2014 Multistate Tax Alert:

Election 2014—State tax policy remains looming factor as voters in 36 states decided who will serve as governor

11/5/2014 Multistate Tax Alert:

Nevada voters reject proposed margin tax

10/31/2014 Multistate Tax Alert: 

Changes to New York’s Metropolitan Commuter Transportation Mobility Tax

10/28/2014 Multistate Tax Alert:​

New Jersey Tax Court permits adjustments to federal basis, holding that "fictitious income" from sale of property cannot be taxed for corporate business tax purposes

10/16/2014 Multistate Tax Alert:

State tax implications of a changing international tax landscape

10/13/2014 Multistate Tax Alert:​

Multistate Tax Commission hears from economic firms; reviews draft design for transfer pricing project

10/3/2014 Multistate Tax Alert:​

Indiana Supreme Court rules manufacturer cannot deduct foreign source dividend income to calculate state NOLs

10/1/2014 Multistate Tax Alert:​

Illinois final local retail occupation tax sourcing rules

9/26/2014 Multistate Tax Alert:​

New Jersey announces amnesty-like, "tax offer" program available through November 17, 2014

9/26/2014 Multistate Tax Alert:​

Illinois amends remote seller nexus law previously deemed unenforceable by the state's highest court

9/12/2014 Multistate Tax Alert:​

Enacted Michigan law retroactively repeals the Multistate Tax Compact and provides retroactive MBT changes

8/15/2014 Multistate Tax Alert:

Michigan files motion for rehearing and motion to stay in IBM; legislators explore retroactive legislation that would disallow "Compact" election

8/15/2014 Multistate Tax Alert:​

Louisiana 2014 Tax Amnesty Program to run October 15-November 14

8/14/2014 Multistate Tax Alert:

California Competes Tax Credit - application process reopening for FY2014/2015

8/13/2014 Multistate Tax Alert:

California Franchise Tax Board releases legal ruling addressing nexus for members of LLCs classified as partnerships

7/16/2014 Multistate Tax Alert:

Michigan Supreme Court upholds "Compact" equally-weighted, three-factor apportionment election for MBT purposes for 2008 and characterizes Modified Gross Receipts Tax Component of MBT as an income tax

7/8/2014 Multistate Tax Alert:

Louisiana amends Amnesty Program, includes nonparticipation penalties

7/7/2014 Multistate Tax Alert:

New Jersey Budget includes so-called loophole closers sought by Administration

6/25/2014 Multistate Tax Alert:

Rhode Island enacts significant tax reforms

6/20/2014 Multistate Tax Alert:

Colorado enacts Marketplace Fairness and Small Business Protection Act

6/18/2014 Multistate Tax Alert:

Ohio enacts Midterm Tax law changes

6/10/2014 Multistate Tax Alert:

Multistate Tax Commission’s Arm’s-Length Adjustment Service (Transfer Pricing) Advisory Group holds initial meeting

6/5/2014 Multistate Tax Alert:

North Carolina amends Corporate Income Tax and Sales and Use Tax laws

5/14/2014 Multistate Tax Alert:

House Subcommittee hears testimony on Mobile Workforce Act (pending H.R. 1129)

5/13/2014 Multistate Tax Alert:

Multistate Tax Commission approves certain UDITPA revisions for Bylaw 7 Survey

5/8/2014 Multistate Tax Alert:

Missouri amends Personal Income Tax Law

5/2/2014 Multistate Tax Alert:

Georgia amends certain Sales & Use Tax exemptions and definitions

4/25/2014 Multistate Tax Alert:

New Mississippi law addresses alternative apportionment and combined reporting

4/1/2014 Multistate Tax Alert:

Sweeping New York State Tax reforms enacted

3/25/2014 Multistate Tax Alert:

Michigan Court of Appeals—individual’s sale of limited partnership interest resulted in business income for Michigan individual income tax purposes

3/25/2014 Multistate Tax Alert:

Minnesota enacts Tax Relief Bill with changes to Sales and Use Tax, Estate and Gift Tax, and to update Internal Revenue Code conformity

3/21/2014 Multistate Tax Alert:

Alabama legislature establishes independent tax tribunal and amends taxpayers’ Bill of Rights/uniform revenue procedures

3/20/2014 Multistate Tax Alert:

Texas Court of Appeals overturns trial court decision—transporter of aggregate allowed franchise tax revenue exclusion

3/16/2014 Multistate Tax Alert:

Remote Seller Sales Tax Update: U.S. House Judiciary Committee considers alternatives to Marketplace Fairness Act

3/10/2014 Multistate Tax Alert:

Michigan enacts changes to statute of limitations and other procedural tax provisions

2/5/2014 Multistate Tax Alert:

Illinois Appellate Court Update: Illinois Appellate Court rules Illinois income tax imposed on inter vivos trust with no connections to Illinois violated the U.S. Due Process Clause

2/3/2014 Multistate Tax Alert:

Credits & Incentives Update: New York’s Veteran Hiring Credit

2/2/2014 Multistate Tax Alert:

Illinois emergency and proposed local retail occupation tax sourcing rules

1/28/2014 Multistate Tax Alert:

Colorado Update – Federal Court dissolves injunction that had precluded enforcement of remote seller rules; DOR issues guidance; taxpayer pursues injunction in State Court

1/24/2014 Multistate Tax Alert:

Texas Court upholds single sales factor—rejects use of Multistate Tax Compact evenly-weighted, three-factor apportionment election for Texas franchise tax

1/22/2014 Multistate Tax Alert:

Texas Third Court of Appeals affirms certain real property service costs are deductible for Texas franchise (“margin”) tax purposes   

12/13/2013 Multistate Tax Alert:

U.S. Supreme Court denies request to review New York Remote Seller Sales Tax Nexus Law

11/26/2013 Multistate Tax Alert:

Illinois Supreme Court invalidates "Jurisdictional Questions" regulations—used to determine tax situs under ROT Acts—as inconsistent with statutes, case law

11/14/2013 Multistate Tax Alert:

Alabama Department of Revenue adopts regulation addressing seller nexus for local sales & use tax purposes

11/14/2013 Multistate Tax Alert:

California enacts legislation retroactively reinstating qualified small business stock gain deferral and exclusion

11/7/2013 Multistate Tax Alert:

New York Appellate Court rules that a financing agreement with a governmental obligor is not investment capital

11/1/2013 Multistate Tax Alert:

Illinois Trial Court deems invalid Cook County’s non-titled personal property use tax

10/30/2013 Multistate Tax Alert:

Illinois Supreme Court affirms Lower Court decision finding Illinois “click-through” nexus law unconstitutional

10/24/2013 Multistate Tax Alert:

Illinois Appellate Court rules in favor of captive insurance company

10/17/2013 Multistate Tax Alert:

Oregon tax package contains corporate tax increases, reduced tax rates for investors in certain pass-throughs, and favorable IC-DISC provisions

10/16/2013 Multistate Tax Alert:

California Trial Court grants summary judgment in Lucent, concluding that switching software qualified for sales tax exemption

9/30/2013 Multistate Tax Alert:

Massachusetts repeals sales/use tax on computer system design services and the modification, integration, enhancement, installation, or configuration of standardized software

9/18/2013 Multistate Tax Alert:

New Jersey Economic Opportunity Act of 2013 consolidates and expands various economic development programs

9/17/2013 Multistate Tax Alert:

California enacts partial sales and use tax exemption potentially worth more than $8 million annually to certain life science companies

9/16/2013 Multistate Tax Alert:

District of Columbia deduction for increase in deferred tax liabilities

8/23/2013 Multistate Tax Alert:

10th Circuit Court of Appeals orders dismissal of District Court’s permanent injunction precluding Colorado from enforcing its remote seller sales and use tax notice and reporting requirements

8/22/2013 Multistate Tax Alert:

Illinois amends Income Tax Act and Independent Tax Tribunal Act

8/16/2013 Multistate Tax Alert:

Missouri enacts three new laws: new apportionment method, remote seller affiliate and click-through nexus, and Missouri Works Economic Incentive Program

8/13/2013 Multistate Tax Alert:

North Carolina enacts tax bill with changes to corporate income tax rate, individual income provisions, and sales and use tax

8/10/2013 Multistate Tax Alert:

District of Columbia emergency legislation amends combined reporting provisions and repeals Multistate Tax Compact apportionment election provision

8/7/2013 Multistate Tax Alert:

New York legislation enacts start-up new tax incentives program and modifies other New York State economic development incentives programs

8/7/2013 Multistate Tax Alert:

Oregon enacts tax haven legislation, requiring income of certain unitary foreign affiliates to be included in Oregon consolidated return

8/2/2013 Multistate Tax Alert: 

Potential for Tennessee intangible expenses—program expires September 30, 2013

8/1/2013 Multistate Tax Alert:

Revised: California legislative developments: AB 93 eliminates current enterprise zone program and creates new economic development incentives and a partial sales tax exemption for manufacturers

8/1/2013 Multistate Tax Alert:

Massachusetts issues technical guidance on new provisions imposing sales and use tax on various software services

7/26/2013 Multistate Tax Alert: 

Massachusetts legislature overrides governor’s veto of transportation bill and enacts changes to the corporate excise tax and sales and use tax

7/12/2013 Multistate Tax Alert:

Enacted legislation in Pennsylvania includes multiple tax law changes

7/9/2013 Multistate Tax Alert:

California Legislative Developments: AB 93 eliminates current enterprise zone program and creates new economic development incentives and a partial sales tax exemption for manufacturers  

7/9/2013 Multistate Tax Alert:

New York State Appellate Court declares Metropolitan Commuter Transportation Mobility Tax constitutional

7/8/2013 Multistate Tax Alert:

Ohio enacts budget bill with changes to personal income tax provisions, sales and use tax rates, and property tax reform

7/8/2013 Multistate Tax Alert:
Update Regarding Illinois Tax Amnesty Case: Illinois Supreme Court overrules Appellate Court and rules for department in Tax Amnesty Case

7/8/2013 Multistate Tax Alert:

Wisconsin enacts 2013-2015 budget bill with changes to corporate and individual income tax, sales/use tax, and administrative provisions
6/28/2013 Multistate Tax Alert:

Louisiana enacts amnesty program, amends NOL provision

6/27/2013 Multistate Tax Alert:

Oklahoma Court of Appeals issues revised opinion on constitutionality of capital gains deduction for in-state vs. out-of-state companies
 
6/24/2013 Multistate Tax Alert:

Update Regarding the Cook County (Illinois) non-titled personal property ordinance use tax; board of commissioners votes to amend the ordinance
 
6/20/2013 Multistate Tax Alert: California:

DISA rules: proposed changes to California's regulation on intercompany transactions

6/20/2013 Multistate Tax Alert:

Virginia issues guidance regarding statewide increase to retail sales and use tax rate

6/17/2013 Multistate Tax Alert:

Texas enacts franchise tax bills with changes to the tax rate, determination of taxable margin, and the addition of new credits and sales/use tax exemption

5/24/2013 Multistate Tax Alert:

Minnesota enacts Omnibus Tax Bill with changes to corporate income tax provisions, personal income tax rate and sales and use tax  

4/15/2013 Multistate Tax Alert:

IRS Notice 2013-26 supplements earlier refund procedure guidance for certain fuel tax credits retroactively extended by the American Taxpayer Relief Act of 2012

3/28/2013 Multistate Tax Alert:


Changes to D.C. qualified high technology company incentive enacted; BAE decision upheld

3/19/2013 Multistate Tax Alert:

Nevada legislature takes no action on margin tax initiative, thus placing the measure on the 2014 ballot; revisions to taxation of mining also proposed

3/13/2013 Multistate Tax Alert:

Washington State adopts final rules on sales and use and business and occupation taxation of computer hardware, software, and digital products

3/5/2013 Multistate Tax Alert:

Multistate impact of the American Taxpayer Relief Act of 2012

3/4/2013 Multistate Tax Alert:

Georgia amends its “Hospital Bed Tax”

2/27/2013 Multistate Tax Alert:

Ohio governor’s proposed 2014-15 budget would result in significant tax law changes

2/15/2013 Multistate Tax Alert:

Nebraska governor’s proposes significant tax law changes

2/8/2013 Multistate Tax Alert:

Minnesota governor’s proposed 2014-15 budget would result in significant tax law changes

1/30/2013 Multistate Tax Alert:


New California sales and use tax exclusion for “advanced manufacturing”

1/29/2013 Multistate Tax Alert:

Local business tax update

1/25/2013 Multistate Tax Alert:

Revised: Ohio replaces franchise tax for financial institutions and eliminates Ohio’s dealer in intangibles tax

1/22/2013 Multistate Tax Alert:

California Supreme Court grants review in Gillette

1/22/2013 Multistate Tax Alert:

San Francisco voters pass new gross receipts tax; current payroll expense tax to be phased out

1/18/2013 Multistate Tax Alert:

Virginia update: Final guidelines on single sales factor election for manufacturers and phase-in of single sales factor apportionment for retailers

1/16/2013 Multistate Tax Alert:

American Taxpayer Relief Act extends Work Opportunity Tax Credit, Empowerment Zone Incentives, and the Indian Employment Credit; and makes other related changes

1/4/2013 Multistate Tax Alert:

New York State adopts amendments to combined reporting regulations
1/3/2013 California Franchise Tax Board notice implements Court of Appeal decision involving qualified small business stock gain exclusion/deferral


12/27/2012 Multistate Tax Alert:

California Court of Appeal reverses Microsoft Corp. v. Franchise Tax Board in Microsoft’s favor and applies cost of performance sourcing to royalties

11/26/2012 Multistate Tax Alert:

Cook County (Illinois) enacts use tax on non-titled tangible personal property

10/4/2012 Multistate Tax Alert:

California Court of Appeal issues new opinion upholding MTC Election

9/26/2012 Multistate Tax Alert:

Oregon issues guidance for protective refund claims based on MTC 3-factor Election

9/18/2012 Multistate Tax Alert:

Washington State issues proposed rules on sales and use and business and occupation taxation of computer hardware, software, and digital products   

9/10/2012 Multistate Tax Alert:

California Court of Appeal holds qualified small business stock gain deferral statute unconstitutional

8/10/2012 Multistate Tax Alert:

California Court of Appeal vacates earlier Gillette decision

7/27/2012 Multistate Tax Alert:

California Court of Appeal holds MTC Election valid

3/19/2012 Multistate Tax Alert:

Illinois Appellate Court rules for taxpayer in Tax Amnesty Case


9/14/2011 Multistate Tax Alert:

District of Columbia's 2012 Budget Support Act of 2011 implements combined unitary reporting

7/11/2011 Multistate Tax Alert:

Oklahoma Business Activity Tax Update

7/7/2011 Multistate Tax Alert:

California enacts click-through and controlled group use tax nexus provisions
 


 









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